Downs Racing, LP v. Commonwealth of PA

OPINION BY Senior Judge DAN PELLEGRINI.

Downs Racing, LP (Taxpayer) appeals from two orders of the Board of Finance and Revenue (Board) sustaining a decision of the Department of Revenue's (Department) Board of Appeals denying its reassessment and refund petitions for sales and use tax paid pursuant to various contracts with third parties in the operation of its business. 1

I

Taxpayer is a Pennsylvania limited partnership registered to do business in Pennsylvania under the fictitious name Mohegan Sun at Pocono Downs. During the period of January 1, 2005, through December 31, 2008 (Audit Period),…